1990 (2) TMI 269

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.... India by a Government company. 2.. The petitioner claims to be carrying on mining operation of bauxites which is processed in a plant in Damanjodi in Koraput District for being used as raw material for the aluminium smelter plant at Angul. For the aforesaid business, the petitioner has captive power plants for generating electricity. The petitioner made application for including certain goods ....

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....e certificate of registration. To our question he clarified that the petitioner now does not require it for the period from 1982 till date and in case a direction is given for inclusion of the same now for the future use, the petitioner's requirement would be satisfied.   4. Application for inclusion in the certificate of registration was made in the year 1982 and revisional order was pass....

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.... Mills Co. Ltd. v. Sales Tax Officer) governs the field even now. In the said decision, the Supreme Court observed: "In our judgment if a process or activity is so integrally related to the ultimate manufacture of goods so that without that process or activity manufacture may, even if theoretically possible, be commercially inexpedient, goods intended for use in the process or activity as speci....

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....rporation Ltd. v. Commissioner of Commercial Taxes, C.A. No. 1021 of 1963, decided on October 19, 1964 (reported in [1965] 16 STC 259 (SC); AIR 1965 SC 891)." The aforesaid principle is to be applied to the facts and circumstances of each case. Where an application is not clear as to how such category of goods would be necessary to be included in the certificate of registration before finally d....